2010 (12) TMI 421

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....tioner. None, for the Respondent. [Order]. - There was an intelligence report that the assessee was indulge in suppressing from product the removing the same without payment of duty under the Central Excise Act, 1944 (the Act). 2.A team of the Excise Officer inspected the factory on 17-7-1996. 3. Subsequently on the basis of aforesaid inspection note, a notice under Section 11A....

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....moval of goods and as such the notice could not be issued by the Assistant Collector and can only be issued by the Collector. 7. The Excise Department (the Department) filed an application before the High Court under Section 35G for refering the question to this court. This application was allowed on 21-5-2002 and the following two questions have been referred to the court for the opinion.....

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....ise. However, this provision has been amended by the Act No. 18 of 1992 with effect from 14-5-1992. The word 'Collector Central Excise' has been substituted by the word 'Central Excise Officer'. The Central Excise Officer has also been defined in sub-section (B) of Section 2 of the Act. It means the Officers mentioned in that sub section among other officer it also includes Assistant Commissioner,....